{"data":{"id":"us-hi/haw.-rev.-stat.-236e-12","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 236E-12","heading":"Department to issue release; final settlement of account.","body":"(a) The department shall issue an automatic release of estate tax liability to the personal representative when:\n\n(1) No estate tax is imposed by this chapter and upon the receipt of a request for a release, if the release includes the sworn statement of the personal representative or agent that in fact no taxes are due; or\n\n(2) The estate taxes due under this chapter have been paid as prescribed in section 236E-9, and the request for a release includes the sworn statement of the personal representative that in fact all taxes due have been paid.\n\n(b) The obtaining of a release shall confer upon the personal representative sufficient authority to effectuate the transfer of all property composing the decedent's estate.","path":["HI Code","Division 1","Title 14","Chapter 236E"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0236E/HRS_0236E-0012.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"1140e93000658bef8f88ea42ea93a92f2f03ba40e1823c59673550fd968faaea","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-236e-10","next":"us-hi/haw.-rev.-stat.-236e-13"},"notice":"GroundRules: Original legal text. Not legal advice."}